Neb. Admin. Code § 350-14-004.02 — Identification of the rights to be appraised

004.02A The assessor is to value all the rights that may legally be owned , including the rights to sell, lease, use, gift, enter, or refuse to do anything are considered to be the rights being appraised for property tax purposes. 004.02B Rights in other than the surface estate are to be valued and assessed separately to the owner of those rights when they h ave been severed from the surface rights. See, Mineral Interest Regulation, Chapter 13, procedures for assessing mineral interests.